In general, when so-called transactions occur in business management activities, a so-called bookkeeping work for systemizing and classifying the transactions using a business accounting method is performed.
FIG. 1 is a flowchart illustrating a conventional accounting process. As shown in FIG. 1, first, when corporate activities are generated (S1), it is determined whether the corporate activities belong to transaction elements in terms of bookkeeping (S2).
In accordance with a conventional general accounting method, accounting was performed on only corporate activities, which belong to transaction elements in terms of bookkeeping, of corporate activities, but was not performed on corporate activities, which do not belong to transaction elements in terms of bookkeeping.
If, as a result of the determination in step S2, the activities of the corporate belong to the transaction elements in terms of bookkeeping, a journalizing work for classifying the activities of the corporate into debit and credit and writing a slip is performed (S3). The journalizing work refers to a task of classifying activities of a corporate into about 300 account titles and matching the activities of the corporate to respective account titles. More specifically, after the activities of the corporate are largely classified into debit and credit, transaction contents corresponding to an increase of assets, a decrease of liabilities, a decrease of a capital, and the occurrence of expenses are assigned to the debit, and transaction contents corresponding to a decrease of assets, an increase of debit, an increase of a capital, and the occurrence of profits are assigned to the credit.
Meanwhile, in this journalizing work, the sum of debit must be identical to the sum of credit in accordance with a so-called principle of equilibrium. In order to check whether the sum of the debit is identical to the sum of the credit, a daily trial balance for finding the sum of the debit and the sum of the credit of a slip is written daily and a trial balance of finding the sum of the debit and the sum of the credit of is written at specific intervals (for example, monthly) (S4, S5).
Next, financial statements are written on the basis of the contents of the trial balance (S6). Examples of financial statements include a balance sheet indicating financial results of a corporate, and an income statement indicating business performance of a corporate.
Meanwhile, the journalizing process according to the conventional accounting method is performed by largely writing a slip. A person who writes the slip has to know about 300 bookkeeping account titles exactly. Even when the slip process is performed using a data processing apparatus such as a computer, a user has to know the entire account head names and the entire code names representing account titles.
As described above, the conventional bookkeeping work can be performed by only experts who exactly know account titles or account codes. Therefore, the conventional bookkeeping work was performed afterwards by an accounting department having additional expertise without being carried out when all activities of a corporate occur.
Further, even in the case in which account titles are not directly input and accounting is performed through selection of activities and resources, activity information in which activities and resources corresponding to the activities are combined has to be input. Here, a user has to directly search necessary combinations of activities and resources from about 1,000 combinations of activities and resources and input the searched combinations. Accordingly, a problem arose because the processing time was long.